環(huán)境管理會(huì)計(jì)在國(guó)外清潔生產(chǎn)中的應(yīng)用借鑒論文-資料下載頁(yè)
2025-06-24 17:00本頁(yè)面
【正文】 nagement Accounting (EMA) through a system and strict methods, from an environmental perspective provides a true process of production and processing of all the costs and benefits, it is to reduce resource consumption and waste and pollution generated by a management strategy, but also enable enterprises to minimize the environmental impact of the production of a preventive strategy. This paper analyzes the environmental management accounting in the application of cleaner production in the farreaching significance, by the United Nations Sustainable Development (UNDSD) of the EMA method in some countries the application of cleaner production, the use of four categories of environmental expenditure (cost) and a class of environmental ine and environmental media through eight to measure environmental costs and revenues, to discover hidden costs and cost savings. Finally using the EMA technique that allows policy makers to better identify environmental costs and can be considered in the context of a larger process of the cost of manufacturing and product design, and our enterprises should also be strong in practice and promotion of reference, to promote research and development of EMA. Key words Environmental management accounting 。 cleaner production。 致 謝 本課題在選題及研究過(guò)程中得到韓和林老師的親切關(guān)懷和悉心指導(dǎo)下完成的。他嚴(yán)肅的科學(xué)態(tài)度，嚴(yán)謹(jǐn)?shù)闹螌W(xué)精神，精益求精的工作作風(fēng)，深深地感染和激勵(lì)著我。從課題的選擇到項(xiàng)目的最終完成，韓老師都始終給予我細(xì)心的指導(dǎo)和不懈的支持。韓老師不僅在學(xué)業(yè)上給我以精心指導(dǎo)，同時(shí)還在思想、生活上給我以無(wú)微不至的關(guān)懷，在此謹(jǐn)向韓老師致以誠(chéng)摯的謝意和崇高的敬意。
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